Federal income taxes are not deductible. Similarly, you cannot deduct your payment of FICA on wages or the additional Medicare taxes on earned income (0.9% over your threshold amount) and net investment income (3.8% if your adjusted gross income is over a threshold amount). However, the 2014 payment of 2013 federal income taxes is credited to your 2013 return; any excess payment can be refunded to you or applied toward your 2014 federal tax liability.
Items directly reducing income. Personal deductions such as for mortgage interest, state and local taxes, and charitable contributions are allowed only if deductions are itemized on Schedule A, but deductions such as for alimony, capital losses, moving expenses to a new job location, business losses, student loan interest, and IRA and Keogh deductions are deducted from gross income even if itemized deductions are not claimed.